Sustainable Finance Disclosure Versus Performance: A Clustering Approach
ABSTRACT The Sustainable Finance Disclosure Regulation (SFDR) imposes on investment companies the publication of sustainability related profiles of the portfolio creation process. This obligation seeks to enhance the information provided to customers on financial products with regard to the Environmental, Social and Governance (ESG) criteria. In order to understand to which extent this information is relevant for investment decisions, the reliability of the classification among funds with a different ESG focus (articles 6, 8, and 9) is studied from a financial perspective and verified through a hierarchical cluster analysis on principal components of the performance measures of various funds distributed in Europe.
Authors
- Veronica Distefano (ORCID: https://orcid.org/0000-0001-7592-5583)
- Sandra De Iaco (ORCID: https://orcid.org/0000-0003-1820-2068)
- Paolo Antonio Cucurachi
- Vincenzo Gentile (ORCID: https://orcid.org/0000-0002-3749-2892)
Institutions
- University of Salento (IT)
- Ca' Foscari University of Venice (IT)
- European Centre for Living Technology (IT)
- University of Palermo (IT)
Publication Details
- Journal
- Business Strategy and the Environment
- Published
- 2025-06-02
- DOI
- https://doi.org/10.1002/bse.4362
- Citations
- 2
- Primary Topic
- Corporate Social Responsibility Reporting
- Type
- article
- Field-Weighted Citation Impact
- 4.45